Volumes 32(1) March - 32(4) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Horizons 1987-2023 |
Journal Updates by Year
Amin, K., J. D. Eshleman and C. Feng. 2018. The effect of SEC's XBRL mandate on audit report lags. Accounting Horizons (March): 1-27.
Baker, R. R., G. C. Biddle, M. R. Lowry and N. G. O'Connor. 2018. Shades of gray: Internal control reporting by Chinese U.S.-listed firms. Accounting Horizons (December): 1-30.
Balakrishnan, R., D. M. Koehler and A. S. Shah. 2018. TDABC: Lessons from an application in healthcare. Accounting Horizons (December): 31-47.
Barth, M. E. and W. R. Landsman. 2018. Using fair value earnings to assess firm value. Accounting Horizons (December): 49-58.
Beyer, B. D., S. M. Nabor and E. T. Rapley. 2018. Real earnings management by benchmark-beating firms: Implications for future profitability. Accounting Horizons (December): 59-84.
Blankley, A. I., P. K. Hong and K. C. Roland. 2018. Expected benefit payments and asset allocation in defined benefit plans post-SFAS 132(R). Accounting Horizons (September): 71-82.
Boland, C. M., C. E. Hogan and M. F. Johnson. 2018. Motivating compliance: Firm response to mandatory disclosure policies. Accounting Horizons (June): 103-119.
Brockbank, B. G. and K. M. Hennes. 2018. Strategic timing of 8-K filings by privately owned firms. Accounting Horizons (June): 163-182.
Carcello, J. V., M. Eulerich, A. Masli and D. A. Wood. 2018. The value to management of using the internal audit function as a management training ground. Accounting Horizons (June): 121-140.
Church, B. K., J. G. Jenkins and J. D. Stanley. 2018. Auditor independence in the United States: Cornerstone of the professional or thorn in our side? Accounting Horizons (September): 145-168.
DeFond, M. L., C. S. Lennox and J. Zhang. 2018. The primacy of fair presentation: Evidence from PCAOB standards, federal legislation, and the courts. Accounting Horizons (September): 91-100.
DeZoort, F. T., T. J. Pollard and E. J. Schnee. 2018. A study of perceived ethicality of low corporate effective tax rates. Accounting Horizons (March): 87-104.
Fang, J., L. He and T. S. Shaw. 2018. The effect of external auditors on managerial slack. Accounting Horizons (December): 85-115.
Faurel, L., T. D. Haight and A. Simon. 2018. The issuance and informativeness of management long-term earnings growth forecasts. Accounting Horizons (September): 1-27.
Favere-Marchesi, M. and C. Emby. 2018. The alumni effect and professional skepticism: An experimental investigation. Accounting Horizons (March): 53-63.
Ghosh, A. and S. Siriviriyakul. 2018. Quasi rents to audit firms from longer tenure. Accounting Horizons (June): 81-102.
Gong, S. X., F. A. Gul and L. Shan. 2018. Do auditors respond to media coverage? Evidence from China. Accounting Horizons (September): 169-194.
Gul, F. A., M. Khedmati, E. K. Y. Lim and F. Navissi. 2018. Managerial ability, financial distress, and audit fees. Accounting Horizons (March): 29-51.
Guo, F., T. R. Kubick and A. Masli. 2018. The effects of restatements for misreporting on auditor scrutiny of peer firms. Accounting Horizons (March): 65-85.
Hardies, K., M. Vandenhaute and D. Breesch. 2018. An analysis of auditors' going concern reporting accuracy in private firms. Accounting Horizons (December): 117-132.
He, W. and C. Lu. 2018. Why do analysts issue sales forecasts? Evidence from mandatory IFRS adoption. Accounting Horizons (March): 121-141.
Henry, E. and M. Peytcheva. 2018. Earnings-announcement narrative and investor judgment. Accounting Horizons (September): 123-143.
Huang, F., H. Li and T. Wang. 2018. Information technology capability, management forecast accuracy, and analyst forecast revisions. Accounting Horizons (September): 49-70.
Iyer, V. M., A. Jones III and K. Raghunandan. 2018. Factors related to internal auditors' organizational-professional conflict. Accounting Horizons (December): 133-146.
Kim, G., V. J. Richardson and M. W. Watson. 2018. IT does matter: The folly of ignoring IT material weaknesses. Accounting Horizons (June): 37-55.
Lennox, C. S. and X. Wu. 2018. A review of the archival literature on audit partners. Accounting Horizons (June): 1-35.
Li, S. and E. T. Nwaeze. 2018. Impact of extensions in XBRL disclosure on analysts' forecast behavior. Accounting Horizons (June): 57-79.
Ning, J. 2018. Tournament incentives and stock price crash risk. Accounting Horizons (September): 101-121.
Nolder, C. and Z. Palmsrose. 2018. Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 183-200.
Palmrose, Z. and W. R. Kinney Jr. 2018. Auditor and FASB responsibilities for representing underlying economics - What U.S. standards actually say. Accounting Horizons (September): 83-90.
Qi, B., J. W. Lin, G. Tian and H. C. X. Lewis. 2018. The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons (March): 143-164.
Quosigk, B. M. and D. A. Forgione. 2018. The association of program ratios and consolidation choices: Evidence from nonprofit hospitals. Accounting Horizons (December): 147-162.
Ramamoorti, S. 2018. Discussion of: Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 201-209.
Sirois, L., J. Bedard and P. Bera. 2018. The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons (June): 141-162.
Stone, D. N. 2018. The "new statistics" and nullifying the null: Twelve actions for improving quantitative accounting research quality and integrity. Accounting Horizons (March): 105-120.
Tsao, S., H. Lu and E. C. Keung. 2018. Interim reporting frequency and the mispricing of accruals. Accounting Horizons (September): 29-47.
Zhang, X. 2018. Do firms manage their credit ratings? Evidence from rating-based contracts. Accounting Horizons (December): 163-183.